CTL Strategies ranked by Asia Law Profiles as a leading tax law firm in the Maldives

The Asia Law Profiles have ranked CTL Strategies as the leading law firm in the areas of taxation in the Maldives. It has also recognized us as the highly recommended firm in the areas of litigation and disputes.

The team at CTL Strategies has been praised by their clients as “dedicated and professional” in representing them in foreign investment and, cross-border taxation matters. The firm has a notably stellar reputation amongst local and multinational businesses in the Maldives, for managing and handling tax controversies and corporate litigation.

Recent News

Ruling G47 Explains Types of Feminine Sanitary Products

On 10 December 2018, Tax Ruling G47 was published in the government gazette which amends Section 40 of the Goods and Services Tax Regulation.

Following the fifth amendment to the GST Act on 3 December 2018, sanitary napkins, tampons, menstrual cups and other such products supplied by a GST registered person are zero rated – effectively making them GST free. The new ruling explains the term “other such products” which refers to sanitary towels, sanitary pads, panty liners, sanitary belts for use with looped towels or pads, internal devices for the collection of menstrual flow (keepers) and maternity pads produced as sanitary protection products for the absorption or collection of menstrual flow or lochia (discharge from the womb following childbirth).

Any GST registered person who supplies those goods – regardless of industry – should charge tax at zero percent on sales of those goods.

Feminine Sanitary Products Zero Rated

On 3 December 2018, the fifth amendment to the Goods and Services Tax Act was published in the Gazette, which introduced feminine sanitary products to the zero-rated schedule.

Effective from 3 December 2018, all Sanitary napkins, tampons, menstrual cups and other such products are included as essential goods specified under schedule 1 of the GST Act. Any businesses that supply feminine sanitary products will be required to charge tax at zero-percent – effectively making the products GST free – from 3 December 2018 onwards, regardless of the industry in which the enterprise is located. There is no restriction in claiming the input tax incurred at standard rate, on purchasing these items prior to the effective date.


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